IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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숫자 UILC 주제 출시일
숫자 202210019 UILC 163.08-00 주제 Registration-required Obligations 출시일 03/11/2022
숫자 202210018 UILC 163.08-00 주제 Registration-required Obligations 출시일 03/11/2022
숫자 202210017 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 03/11/2022
숫자 202210017 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 출시일 03/11/2022
숫자 202210016 UILC 408.00-00 주제 Individual Retirement Accounts 출시일 03/11/2022
숫자 202210016 UILC 408.03-00 주제 Rollover Contributions 출시일 03/11/2022
숫자 202210015 UILC 338.00-00 주제 Certain Stock Purchases Treated as Asset Acquisitions 출시일 03/11/2022
숫자 202210015 UILC 338.01-02 주제 Time in which Election must be made 출시일 03/11/2022
숫자 202210015 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/11/2022
숫자 202210015 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 03/11/2022
숫자 202210014 UILC 1361.00-00 주제 Definitions 출시일 03/11/2022
숫자 202210014 UILC 1361.01-00 주제 Small Business Corporation v. Not a Small Business Corporation 출시일 03/11/2022
숫자 202210014 UILC 1361.01-04 주제 More than One Class of Stock 출시일 03/11/2022
숫자 202210014 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 03/11/2022
숫자 202210014 UILC 1362.02-00 주제 Termination of Election 출시일 03/11/2022
숫자 202210014 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 03/11/2022
숫자 202210013 UILC 9100.04-00 주제 Section 168; MACRS 출시일 03/11/2022
숫자 202210012 UILC 355.01-00 주제 Spin-Off 출시일 03/11/2022
숫자 202210011 UILC 2632.00-00 주제 Special Rules for Allocation of GST Exemption 출시일 03/11/2022
숫자 202210011 UILC 2642.00-00 주제 Inclusion Ratio 출시일 03/11/2022
숫자 202210011 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/11/2022
숫자 202210010 UILC 2632.02-00 주제 Deemed Allocation to Certain Lifetime Direct Skips 출시일 03/11/2022
숫자 202210009 UILC 1092.05-00 주제 Mixed Straddles 출시일 03/11/2022
숫자 202210008 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 03/11/2022
숫자 202210008 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 출시일 03/11/2022